Insertion of New Sections 194B and 194C

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....n any income by way of winnings from any lottery or crossword puzzle in an amount exceeding one thousand rupees shall, at the time of payment thereof, deduct income-tax thereon at the rates in force : Provided that no deduction shall be made under this section from any payment made before the 1st day of June, 1972. 194C. Payments to contractors and sub-contractors. - (1) Any pers....

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....or and not being an individual or a Hindu undivided family) responsible for paying any sum to any resident (hereafter in this section referred to as the sub-contractor) in pursuance of a contract with the sub-contractor for carrying out, or for the supply of labour for carrying out, the whole or any part of the work undertaken by the contractor or for supplying whether wholly or partly any labour ....